E-JURNAL AKUNTANSI
Vol 20 No 2 (2017)

PENGARUH KECERDASAN EMOSIONAL, KECERDASAN INTELEKTUAL, DAN PERILAKU BELAJAR PADA TINGKAT PEMAHAMAN AKUNTANSI

Ni Wayan Resna Wardani (Fakultas Ekonomi dan Bisnis)
Ni Made Dwi Ratnadi (Fakultas Ekonomi dan Bisnis)



Article Info

Publish Date
06 Aug 2017

Abstract

The level of understanding of accounting to be very important. Through the level of understanding of accounting can be known how adequate accounting knowledge already possessed an accountant in order to carry out the role of the accounting profession in the business world. Factors that may affect the level of understanding of accounting is a factor of emotional intelligence, intellectual, and behavioral learning. This study aimed to get empirical evidence about the influence of emotional intelligence, intellectual, and behavioral learning on the level of understanding of accounting. This research was conducted at the Faculty of Economics and Business, University of Udayana survey method using a questionnaire. Samples in this study of 160 respondents with a technical determination of the sample used is purposive sampling. Data analysis technique used is multiple linear regression. The study found that emotional intelligence, intellectual, and behavioral learning positive effect on the level of understanding of accounting. The higher the emotional intelligence, intellectual, and behavioral learning, the higher the level of understanding of accounting.

Copyrights © 2017






Journal Info

Abbrev

akuntansi

Publisher

Subject

Economics, Econometrics & Finance

Description

E-Jurnal Akuntansi covered various research approaches, namely: quantitative, qualitative and mixed-method. E-Jurnal Akuntansi focuses related on various themes, topics and aspects of accounting and investment, including (but not limited) to the following topics: Financial Accounting Managerial ...